BV Médical: what changed
What changed
BV Médical
NACE 46.190, Agents in non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€254,112
2024 · €235,783+€18,329
Equity
€20,460
2024 · €20,460
Cash
€138,107
2024 · €7,566+€130,541
Balance sheet total
€681,981
2024 · €743,093-€61,111
Largest movements
Assets
- Cash +€130,541
up €130,541 (+1,725%), from €7,566 to €138,107
mainly Net result for the year (+€254,112) and Receivables within one year (+€108,192)
- Receivables within one year -€108,192
down €108,192 (-52.2%), from €207,273 to €99,081
of which Trade receivables: -€59,079
- Receivables after one year -€80,000
down €80,000 (-100%), from €80,000 to €0
Equity and liabilities
- Debts after one year -€32,193
down €32,193 (-10.1%), from €318,520 to €286,326
- Other debts -€30,261
down €30,261 (-10.6%), from €284,373 to €254,112
- Tax, wage and social debts +€9,879
up €9,879 (+32.1%), from €30,750 to €40,629
of which Taxes: +€11,779
Income statement
- Depreciation -€51,155
down €51,155 (-76.9%), from €66,505 to €15,350
- Taxes +€24,411
up €24,411 (+30.8%), from €79,191 to €103,602
- Gross operating margin +€16,284
up €16,284 (+4.1%), from €399,171 to €415,456
- Financial income -€15,506
no longer reported in 2025 (was €15,506)
- Other operating charges +€14,490
up €14,490 (+306%), from €4,728 to €19,219
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€235,783
Gross operating margin
+€16,284
Depreciation
+€51,155
Other operating charges
-€14,490
Financial income
-€15,506
Financial charges
+€5,297
Taxes
-€24,411
Result 2025
€254,112
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€428,389
Investment
-€8,481
Financing
-€289,368
Cash 2024
€7,566
From operations (derived)
+€428,389
Net result for the year
+€254,112
Depreciation
+€15,350
Receivables after one year
+€80,000
Receivables within one year
+€108,192
Deferred charges and accrued income
-€3,409
Trade debts
-€6,329
Tax, wage and social debts
+€9,879
Other debts
-€30,261
Accrued charges and deferred income
+€855
Investment (derived)
-€8,481
Investment in fixed assets (net)
-€8,481
Financing
-€289,368
Debts after one year
-€32,193
Current portion of long-term debt
-€3,062
Contributions, distributions and other
-€254,112
Cash 2025
€138,107
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €743,093 | €681,981 | -€61,111 | -8.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €442,213 | €435,344 | -€6,869 | -1.6% |
| Tangible fixed assets | 22/27 | €442,213 | €435,344 | -€6,869 | -1.6% |
| Land and buildings | 22 | €397,818 | €388,000 | -€9,818 | -2.5% |
| Plant, machinery and equipment | 23 | €42,069 | €37,615 | -€4,454 | -10.6% |
| Furniture and vehicles | 24 | €2,326 | €9,730 | +€7,403 | +318% |
| Current assets | 29/58 | €300,880 | €246,637 | -€54,242 | -18.0% |
| Amounts receivable after more than one year | 29 | €80,000 | €0 | -€80,000 | -100% |
| Other amounts receivable | 291 | €80,000 | €0 | -€80,000 | -100% |
| Amounts receivable within one year | 40/41 | €207,273 | €99,081 | -€108,192 | -52.2% |
| Trade receivables | 40 | €107,479 | €48,400 | -€59,079 | -55.0% |
| Other amounts receivable | 41 | €99,794 | €50,681 | -€49,113 | -49.2% |
| Cash at bank and in hand | 54/58 | €7,566 | €138,107 | +€130,541 | +1,725% |
| Deferred charges and accrued income | 490/1 | €6,041 | €9,450 | +€3,409 | +56.4% |
| Total equity and liabilities | 10/49 | €743,093 | €681,981 | -€61,111 | -8.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €722,633 | €661,521 | -€61,111 | -8.5% |
| Amounts payable after more than one year | 17 | €318,520 | €286,326 | -€32,193 | -10.1% |
| Financial debts | 170/4 | €318,520 | €286,326 | -€32,193 | -10.1% |
| Amounts payable within one year | 42/48 | €404,113 | €374,340 | -€29,773 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €82,329 | €79,267 | -€3,062 | -3.7% |
| Trade debts | 44 | €6,662 | €332 | -€6,329 | -95.0% |
| Suppliers | 440/4 | €6,662 | €332 | -€6,329 | -95.0% |
| Taxes, remuneration and social security | 45 | €30,750 | €40,629 | +€9,879 | +32.1% |
| Taxes | 450/3 | €26,950 | €38,729 | +€11,779 | +43.7% |
| Remuneration and social security | 454/9 | €3,800 | €1,900 | -€1,900 | -50.0% |
| Other amounts payable | 47/48 | €284,373 | €254,112 | -€30,261 | -10.6% |
| Accrued charges and deferred income | 492/3 | - | €855 | +€855 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,505 | €15,350 | -€51,155 | -76.9% |
| Other operating charges | 640/8 | €4,728 | €19,219 | +€14,490 | +306% |
| Gross operating margin | 9900 | €399,171 | €415,456 | +€16,284 | +4.1% |
| Operating profit (loss) | 9901 | €327,938 | €380,887 | +€52,949 | +16.1% |
| Financial income | 75/76B | €15,506 | - | -€15,506 | |
| Recurring financial income | 75 | €15,506 | - | -€15,506 | |
| Financial charges | 65/66B | €28,470 | €23,173 | -€5,297 | -18.6% |
| Recurring financial charges | 65 | €28,470 | €23,173 | -€5,297 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €314,974 | €357,714 | +€42,740 | +13.6% |
| Income taxes | 67/77 | €79,191 | €103,602 | +€24,411 | +30.8% |
| Profit (loss) for the period | 9904 | €235,783 | €254,112 | +€18,329 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €235,783 | €254,112 | +€18,329 | +7.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.